The Tax Publishers2020 TaxPub(DT) 4778 (Bang-Trib)

INCOME TAX ACT, 1961

Section 254

Where appeal of revenue was dismissed by Tribunal for reason that revenue did not rectify defects in appeal and revenue contended that defect memo was not issued to proper authority, considering fact that notice of hearing issued on same date was received by authority in question, thereafter revenue could not take stand that defect memo issued by Tribunal was not received.

Appeal (Tribunal) - Validity of order - Appeal of revenue was dismissed by Tribunal for reason that revenue did not rectify defects in appeal -

Revenue filed appeal before Tribunal, which was dismissed because revenue did not rectify defects in appeal. Revenue filed Miscellaneous Application pleading that defect memo was not issued to proper authority and as a result, defect memo did not reach to concerned authority of revenue. Thus, revenue pleaded that order of Tribunal should be recalled to afford opportunity to revenue to cure defect.Held: As per order sheet entries in the appeal folder, it was found that concerned revenue official appeared on behalf of the revenue and it meant that acknowledgment/notice issued by Tribunal for fixing the hearing of the appeal was very much received and then only, she appeared before Tribunal on fixed date. Having received the notice of hearing issued on the same date, revenue could not take this stand that defect memo issued by Tribunal was not received by appellant revenue.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14



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